25. Drawback is allowable pursuant to 19 USC 1313 on duties, taxes, and fees paid on imported merchandise which were imposed under Federal law upon entry or importation. Duties include “ordinary customs duties.” In the modernized drawback regulations, which ONE of the following is NOT included in ordinary customs duties ?(2024 April No.25 Modernized Drawback)
A) Marking duties assessed under section 304(c), Tariff Act of 1930, as amended.
B) A tender of duties in connection with notices of prior disclosure under 19 USC 1592(c)(4).
C) Duties paid on an entry, or withdrawal from warehouse, for consumption, for which liquidation has become final .
D) Duties restored under 19 USC 1592(d).
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The Answer is: A
Citation: 19 CFR 190.3(a)(1), 19 CFR 190.3(a)(2)
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